https://www.taxtmi.com/caselaws?id=16718 The court quashed the first respondent's order rejecting the petition for waiver of interest under section 220(2A) of the Income-tax Act, 1961, due to lack of proper reasoning. The matter was remanded to the second respondent for reconsideration, emphasizing the need for authorities to provide reasons for their decisions. The court directed a review of the petitioner's claim for interest waiver in accordance with its observations, clarifying that the powers under section 220(2A) now rested with the second respondent. en-us Tue, 09 Sep 1997 00:00:00 +0530 Wed, 09 Sep 2009 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16718 The court quashed the first respondent's order rejecting the petition for waiver of interest under section 220(2A) of the Income-tax Act, 1961, due to lack of proper reasoning. The matter was remanded to the second respondent for reconsideration, emphasizing the need for authorities to provide reasons for their decisions. The court directed a review of the petitioner's claim for interest waiver in accordance with its observations, clarifying that the powers under section 220(2A) now rested with the second respondent. Case-Laws Income Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16718